HomeMy WebLinkAbout1993-113 Occupation taxes on water supply businesses ` I
IIP ORDINANCE NO 93- 113
AN ORDINANCE. relating to licenses and business regulations, relating to
occupation taxes on water supply businesses, relating to
's ater, sewer, and garbage re\ enue tax, increasing tax
rates applicable to sewer service receipts and public and
pri\ ate NN ater and refuse business receipts, amending
Subsections 4 16 180C and 7 64 O10C and Sections 5 50 060
and 7 64 020, all of the Cit) of Yakima Municipal Code.
WHEREAS, the Cit) of Yakima has previously adopted taxes on e ater
supply businesses and enacted City \\ ater, se\%er, and garbage re\ enue taxes,
commonly referred to as City in lieu taxes, and
\V1- HEREAS, the City Council previously increased the N■ ater, sewer, and
garbage re\ enue taxes b) 0 5% to be used to pa) for the bonded indebtedness
and cost of supporting infrastructure for the construction of the City's Police
Station 'Legal Center; and
W1- ILRI.AS, at the Council's December 7, 1993 budget wrap -up meeting,
the Cit) Council decided to maintain an additional 1 5% utility in lieu tax as a
• Parks and Recreation policy issue, and
\AvIILREAS, this ordinance \ imp the Council's polio) issue
direction to maintain the 1 5% utility in lieu tax, no\\, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA.
Section 1 Subsection 4 16 180C of the Cit) of at..ma Municipal Code is
herch\ amended to read as follow s
"4 16 180 Collection of garbage in business class -
License and Tax - Regulations.
C. License Tax Imposed - Amount (1) Commencing
1 ebruar) 1, 1991, and effective until December 31, 1992, there is
levied upon e\ ery person, association or corporation holding a
license for the collection and hauling of garbage, refuse or
debris within the City or in gathering the same within the City
for disposal at some point or area outside of the City, a tax for the
privilege of doing so, such tax to be equal to eight percent + ■f the
cash receipts from all customers within the City set. ed h\ the
license holder Such tax shall be due and payable in qu,.= terly
installments, for quarters ending with the last days of March,
June, September, and December of each year, and remittance
therefor shall be made on or before thirty days after the end of
the quarterly period for which it is due
(2) Commencing January 1, 1993, and effective until
December 31, 1993, there is levied upon eN ery person, association
• or corporation holding a license for the collection and hauling of
garbage, refuse or debris within the City or in gathering the
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same ithin the City for disposal at some point or area outside of
the City , a tax for the privilege of doing so, such tax to be equal to
ten percent of the cash receipts from all customers within the
City sere ed by the license holder Such tax shall be due and
pay able in quarterly installments, for quarters ending with the
last day s of March, June, September, and December of each) ear,
and remittance therefor shall be made on or before thirty day s
after the end of the quarterly period for which it is due
(3) Commencing Januar) 1, 1994 and effecti\ e
thereafter, there is levied upon e\ ery person, association or
corporation holding a license for the collection and hauling of
garbage, refuse or debris within the City, or in gathering the
same V% ithin the City for disposal at some point or area outside of
the City , a tax for the privilege of doing so, such tax to be equal to
8.5 IL percent of the cash receipts from all customers within the
City sere ed b\ the license holder Such tax shall be due and
pay able in quarterly installments, for quarters ending with the
last day s of March, June, September, and December of each year,
and remittance therefor shall be made on or before thirty day s
after the end of the quarterly period for hich it is due "
Section 2 Section 5 50 060 of the City of Yakima Municipal Code is
hereb\ amended to read as follow s.
"5 50 060 Water businesses There is levied and shall be
collected as an annual license fee or tax against persons on
account of business activities, in the amount to be determined by
application of the rates herein prescribed, as follow s
1 Commencing Januar) 1, 1990, and effecti\ e until
December 31, 1990, upon eN ery person engaging in or carry, on
the business of selling or furnishing potable ‘, ater, a fee or tax
equal to sip percent of the total gross income deri\ ed from such
business in the City of Yakima.
2. Commencing Januar) 1, 1991, and effective until
December 31, 1992, upon e\ ery person engaged in or carrying on
the business of selling or furnishing potable eater, a fee or tax
equal to t\\ el\ e percent of the total gross income deri. ed from
such business in the City of Yakima
3 (a) Commencing January 1, 1993, and effective until
December 31, 1993, upon eN er) person engaged in or carrying on
the business of selling or furnishing potable water, a fee or tax
equal to fourteen percent of the total gross income derived from
such business in the City of Yakima.
(b) Commencing Januar) 1, 1994, and effecti\ e
thereafter, upon e\ er) person engaged in or carrying on the
business of selling or furnishing potable water, a fee or tax equal
to 12.5 111 percent of the total gross income derived from such
business in the City of Yakima.
The Cit\ of Yakima shall not be subject to the license fee or
tax imposed b) this section."
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Section 3 Subsection 7 64 O10C of the Cit) of Yakima municipal Code is
hereb\ amended to read as fo11or% s
"7 64 010 C Water -Sewer Tax.
There is hereb) levied against the „ ater -se„ er re, enues
of the Cit) a tax against the total gross re, enue of the „ater-
se„ er fund deri\ ed from receipts for domestic „ ater, domestic
se„ er, and industrial se„ er, industrial ■aste se„ er, septage
disposal, and „holesale service charges The rates of the tax for
the calendar) ears 1991 and 1992, shall be as folio„ s.
Wholesale service charges 10%
All other service charges 12%
The rates of the tax for the calendar } ear 1993 shall be as
follo‘, s
‘1"h( )lesale service charges 10%
i \11 other service charges 14%
The rates of the tax for calendar )ear 1994 and the
folk, mg) ears shall be as folio„ s
Wholesale service charges 10%
All other service charges 12.5%14%."
Section 4 Section 7 64 020 of the Cit) of Yakima Municipal Code is
hereb\ amended to read as folio„ s
"7 64 020 Refuse tax. (1) Commencing Januar) 1, 1988, and
effecti\ e until December 31, 1992, there is hereb) levied against
the refuse collection utility of the Cit) a tax at the rate of eight
percent of the total gross re, enue of the municipal refuse fund
den\ ed from receipts for refuse collection service charges
(2) Commencing Januar) 1, 1993, and effective until
December 31, 1993, there is hereb\ levied against the refuse
collection utilitq of the Cit. a tax at the rate of ten percent of the
total gross revenue of the municipal refuse fund derived from
receipts for refuse collection service charges.
(3) Commencing Januar) 1, 1994, and effective
thereafter, there is hereb) levied against the refuse collection
utility of the Cit. a tax at the rate of 8,5 1Q percent of the total
gross revenue of the municipal refuse fund derived from receipts
for refuse collection service charges."
Section 5 This ordinance shall be in full force and effect 30 days after
its passage, approval, and publication as provided b) la„ and b) the Cit)
Charter
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7
14th `
P \SS1 I3} THE CI IA COUNCIL, signed and appro\ ed this da) of
December , 1993
P7z ;(7' 1/4/6A
A1 11.S1 Ma), or
CL11 s1 -vim ✓ � � e
Ci t\ Clerk
Publication Date 12 - 17 - 93
Lffecu\ e Date 1 - 16 - 94
•
•
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ORDINANCE NO 93- 113
AN ORDINANCE relating to licenses and business regulations, relating to
occupation taxes on e ater supply businesses, relating to
N% ater, sewer, and garbage re\ enue tax, increasing tax
rates applicable to sewer service receipts and public and
prit ate \\ ater and refuse business receipts, amending
Subs ections 4 16 180C and 7 64 O10C and Sections 5 50 060
and 7 64 020, all of the Cit) of )akima Municipal Code
WHEREAS, the Cit) of Yakima has pre\iousl) adopted taxes on V% ater
supply businesses and enacted Cit) e ater, sever, and garbage re\ enue taxes,
commonly referred to as Cit) in lieu taxes, and
W1- IERLAS, the Cit) Council previous') increased the water, sewer, and
garbage re\ enue taxes b) 0 5% to be used to pa) for the bonded indebtedness
and cost of supporting infrastructure for the construction of the City's Police
Station Legal Center; and
WHLRL NS, at the Council's December 7, 1993 budget wrap -up meeting,
the C1t\ Council decided to maintain an additional 1 5% utility in lieu tax as a
Parks and Recreation policy issue, and
• WHEREAS, this ordinance will imFT :ment the Council's policy issue
direction to maintain the 1 5% utility in lieu t.,\, now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA.
Section 1 Subsection 4 16 180C of the Cit) of �1 „rna Municipal Code is
herc_b\ amended to read as follow s
4 16 180 Collection of garbage in business class -
License and Tax - Regulations
C. License Tax Imposed - Amount (1) Commencing
1 ebruar) 1, 1991, and effecti\e until December 31, 1992, there is
levied upon ex er) person, association or corporation holding a
license for the collection and hauling of garbage, refuse or
debris within the Cit) or in gathering the same within the Cit)
for disposal at some point or area outside of the City, a tax for the
privilege of doing so, such tax to be equal to eight percent )f the
cash receipts from all customers within the Cit) served hN the
license holder Such tax shall be due and payable in qu, ter')
installments, for quarters ending with the last days of 1`larch,
June, September, and December of each year, and remittance
therefor shall be made on or before thirty days after the end of
the quarterl) period for NN hich it is due
(2) Commencing Januar) 1, 1993, and effectixe until
December 31, 1993, there is levied upon e\ er) person, association
or corporation holding a license for the collection and hauling of
11110 garbage, refuse or debris within the Cit) or in gathering the
Page 1
1'\SSF D W HIE CM COUNCIL, signed and appro\ed this 14th da■ of
December ,1993
•
Q cut (It
A l I l.S I I\Ia\ or
Cit\ Clerk
Pubin( ation Date 12 -17 -93
Lflccti\ e Date 1 -16 -94
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